§ 28A-28-1 – Summary administration where spouse is sole beneficiary.
28A-28-1. Summary administration where spouse is sole beneficiary. When a decedent dies testate or intestate leaving a surviving spouse as the sole devisee or heir, the surviving spouse may file a petition for summary administration with the clerk of superior court of the county where the decedent was domiciled at the time of death. This […]
§ 28A-28-2 – Petition.
28A-28-2. Petition. (a) The petition shall be signed by the surviving spouse and verified to be accurate and complete to the best of the spouse’s knowledge and belief and shall state as follows: (1) The name and address of the spouse and the fact that the spouse is the surviving spouse of the decedent; (2) […]
§ 28A-28-3 – Clerk's order.
28A-28-3. Clerk’s order. If it appears to the clerk that the petition and supporting evidence, if any, comply with the requirements of G.S. 28A-28-2 and on the basis thereof the spouse is entitled to summary administration, the clerk shall enter an order to that effect and no further administration of the estate is necessary. Nothing […]
§ 28A-28-4 – Effect of order.
28A-28-4. Effect of order. (a) The presentation of a certified copy of the order described in G.S. 28A-28-3 shall be sufficient to require the transfer to the spouse of any property or contract right owned by the decedent at the time of death, including but not limited to: (i) wages and salary; (ii) the title […]
§ 28A-28-5 – Effect of payment.
28A-28-5. Effect of payment. The person paying, delivering, transferring, or issuing property or the evidence thereof pursuant to the order described in G.S. 28A-28-3 is discharged and released to the same extent as if the person dealt with a duly qualified personal representative of the decedent. The person is not required to see to the […]
§ 28A-28-6 – Spouse's assumption of liabilities.
28A-28-6. Spouse’s assumption of liabilities. If the clerk grants the order for summary administration, the spouse shall be deemed to have assumed, to the extent of the value of the property received by the spouse under the will of the decedent or by intestate succession, all liabilities of the decedent that were not discharged by […]
§ 28A-26-9 – Remission of surplus assets by ancillary personal representative to domiciliary personal representative.
28A-26-9. Remission of surplus assets by ancillary personal representative to domiciliary personal representative. Unless a testator in a will otherwise directs, any assets (including proceeds from the sale of real estate) remaining after payment of claims against the estate of a nonresident decedent being administered by an ancillary personal representative other than the domiciliary personal […]
§ 28A-27-1 – Definitions.
28A-27-1. Definitions. For the purposes of this Article: (1) "Estate" means the gross estate of a decedent as determined for the purpose of the federal estate tax. (2) "Fiduciary" includes a personal representative and a trustee. (3) "Person" means any individual, partnership, association, joint stock company, corporation, governmental agency, including any multiples or combinations of […]
§ 28A-27-2 – Apportionment.
28A-27-2. Apportionment. (a) Except as otherwise provided in subsection (b) of this section, or in G.S. 28A-27-5, G.S. 28A-27-6, or G.S. 28A-27-8, the tax shall be apportioned among all persons interested in the estate in the proportion that the value of the interest of each person interested in the estate bears to the total value […]
§ 28A-27-3 – Procedure for determining apportionment.
28A-27-3. Procedure for determining apportionment. (a) The personal representative of a decedent shall determine the apportionment of the tax. (b) If the personal representative finds that it is inequitable to apportion interest and penalties in the manner provided in this Article because such interest or penalties were imposed due to the fault of one or […]